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Email This memorandum is focused on certain provisions of Title IX of the Act that relate to SOX Section 404, including an amendment to SOX Section 404 which exempts nonaccelerated filers from the SOX Section 404(b) requirement to obtain an auditors’ report on management’s assessment of the effectiveness of the company’s internal control over financial reporting. https://www.cadwalader.com/resources/clients-friends-memos/amendments-to-sox-including-section-404b-exemption-for-nonaccelerated-filers-under-the-dodd-frank-wall-street-reform-and-consumer-protection-act